HMRC publishes the estimated cost to the Exchequer and number of claimants of various tax reliefs.<\/p>
<\/p>
The estimated value of Income Tax and Class 1A National Insurance Contributions relief for \u201cEmployer Supported Childcare including workplace nurseries<\/em>\u201d can be found in the \u201cMultiple_tax_types\u201d worksheet of Estimated cost of non-structural tax reliefs (December 2023)<\/a>.<\/p> <\/p> The figures include three forms of employer-supported childcare (ESC): workplace nurseries, childcare vouchers and directly contracted childcare. Use of these reliefs is not reportable to HMRC and so administrative data on their use is not available, nor is a detailed breakdown between the three forms of ESC. The introduction of Tax-Free Childcare and closure of childcare vouchers and directly contracted childcare to new entrants leads to the continuing reduction in the cost of ESC.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "answeringMemberConstituency" : {"_value" : "Ealing North"}
, "answeringMemberPrinted" : {"_value" : "James Murray"}
, "dateOfAnswer" : {"_value" : "2024-07-25", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "946"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-07-25T14:45:54.447Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-07-22", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Nurseries"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if she will make an estimate of the value of income tax exemption under the workplace nursery scheme in each year from (a) 2018-19 to (b) 2023-24.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Ms Stella Creasy"}
], "uin" : "945"}
, {"_about" : "http://data.parliament.uk/resources/1722518", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1722518/answer", "answerText" : {"_value" : " HMRC publishes the estimated cost to the Exchequer and number of claimants of various tax reliefs.<\/p> <\/p> The estimated value of Income Tax and Class 1A National Insurance Contributions relief for \u201cEmployer Supported Childcare including workplace nurseries<\/em>\u201d can be found in the \u201cMultiple_tax_types\u201d worksheet of Estimated cost of non-structural tax reliefs (December 2023)<\/a>.<\/p> <\/p> The figures include three forms of employer-supported childcare (ESC): workplace nurseries, childcare vouchers and directly contracted childcare. Use of these reliefs is not reportable to HMRC and so administrative data on their use is not available, nor is a detailed breakdown between the three forms of ESC. The introduction of Tax-Free Childcare and closure of childcare vouchers and directly contracted childcare to new entrants leads to the continuing reduction in the cost of ESC.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "answeringMemberConstituency" : {"_value" : "Ealing North"}
, "answeringMemberPrinted" : {"_value" : "James Murray"}
, "dateOfAnswer" : {"_value" : "2024-07-25", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "945"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-07-25T14:45:54.493Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-07-22", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Nurseries"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if she will make an estimate of the value of national insurance contributions that were exempted under workplace nursery schemes in each financial year between 2018-19 and 2023-24.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Ms Stella Creasy"}
], "uin" : "946"}
, {"_about" : "http://data.parliament.uk/resources/1722105", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1722105/answer", "answerText" : {"_value" : " Regulating Buy Now Pay Later products is crucial to protect people and deliver certainty for the sector.<\/p> <\/p> The government will be looking to work closely with all interested stakeholders and will set out its plans shortly.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4518", "label" : {"_value" : "Biography information for Tulip Siddiq"}
}
, "answeringMemberConstituency" : {"_value" : "Hampstead and Highgate"}
, "answeringMemberPrinted" : {"_value" : "Tulip Siddiq"}
, "dateOfAnswer" : {"_value" : "2024-07-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-07-23T14:44:46.47Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-07-18", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Credit: Regulation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what her planned timetable is for regulating buy now pay later high cost credit providers; and if she will ensure that such regulation ensures consumers are able to access the financial ombudsman for redress for that form of credit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Ms Stella Creasy"}
], "uin" : "609"}
, {"_about" : "http://data.parliament.uk/resources/1697510", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1697510/answer", "answerText" : {"_value" : " A list of respondents will be included in the Government\u2019s response to the consultation, which will be published in due course.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4639", "label" : {"_value" : "Biography information for Bim Afolami"}
}
, "answeringMemberConstituency" : {"_value" : "Hitchin and Harpenden"}
, "answeringMemberPrinted" : {"_value" : "Bim Afolami"}
, "dateOfAnswer" : {"_value" : "2024-03-25", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-25T13:48:47.263Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-03-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Credit: Regulation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, with reference to his Department's consultation entitled Regulation of Buy-Now Pay-Later: consultation on draft legislation, how many responses were received; and of those received, how many and what proportion were from (a) buy-now-pay-later providers, (b) charities and advocacy groups, (c) other financial service providers who do not offer buy-now-pay-later products and (d) members of the public.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Stella Creasy"}
], "uin" : "19613"}
, {"_about" : "http://data.parliament.uk/resources/1689341", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1689341/answer", "answerText" : {"_value" : " The Government received a large number of substantive and detailed responses to its consultation on draft legislation to bring Buy-Now Pay-Later (BNPL) into regulation. These responses have required careful consideration to ensure that the Government\u2019s approach to regulation is proportionate and delivers on the Government\u2019s intention to protect BNPL borrowers without unduly restricting access to these useful interest-free products.<\/p> <\/p> The Government expects to publish a response to the consultation, which will set out next steps, in due course.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4639", "label" : {"_value" : "Biography information for Bim Afolami"}
}
, "answeringMemberConstituency" : {"_value" : "Hitchin and Harpenden"}
, "answeringMemberPrinted" : {"_value" : "Bim Afolami"}
, "dateOfAnswer" : {"_value" : "2024-02-21", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-02-21T12:52:17.563Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-16", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Credit: Regulation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, when his Department plans to publish the response to the consultation on proposed draft legislation to bring buy-now pay-later products into regulation; and, with reference to Part J of the Government's publication entitled Consultation principles: guidance updated 19 March 2018, for what reasons has the Department not responded within the 12 week timeframe.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Stella Creasy"}
], "uin" : "14057"}
, {"_about" : "http://data.parliament.uk/resources/1651555", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1651555/answer", "answerText" : {"_value" : " Statistics relating to Tax-Free Childcare account use are published quarterly in \u201cTax-Free Childcare Statistics\u201d on the gov.uk website. The latest publication, containing information up to March 2023 is here:<\/p> https://www.gov.uk/government/collections/tax-free-childcare-quarterly-statistics<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"}
}
, "answeringMemberConstituency" : {"_value" : "Salisbury"}
, "answeringMemberPrinted" : {"_value" : "John Glen"}
, "dateOfAnswer" : {"_value" : "2023-07-13", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-07-13T13:55:32.14Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-07-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Childcare: Tax Allowances"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how many claimants made claims under the Tax Free Childcare Scheme in each financial year since 2017; and how much funding was claimed under the scheme for children aged (a) under one year old, (b) one year old, (c) two years old and (d) three to four years old in each financial year since 2017.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Stella Creasy"}
], "uin" : "193116"}
, {"_about" : "http://data.parliament.uk/resources/1649937", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1649937/answer", "answerText" : {"_value" : " HM Treasury regularly monitors changes in the consumer credit market as part of its normal process of policy development.<\/p> <\/p> However, it does not hold precise information on the number of customers using Buy-Now Pay-Later (BNPL) products, the number of BNPL agreements taken out, and the number of defaults on those agreements between January and June 2023. Instead, HM Treasury draws on the research of various stakeholders, including consumer groups and the wider financial services industry, to inform policy development.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4874", "label" : {"_value" : "Biography information for Andrew Griffith"}
}
, "answeringMemberConstituency" : {"_value" : "Arundel and South Downs"}
, "answeringMemberPrinted" : {"_value" : "Andrew Griffith"}
, "dateOfAnswer" : {"_value" : "2023-07-10", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-07-10T13:58:44.357Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-07-04", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Credit"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether he has made an estimate of the number of (a) customers using buy now pay later products, (b) buy now pay later loans taken out and (c) the number of defaults for buy now pay later (i) products and (ii) loans, between January and June 2023 broken down by month.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Stella Creasy"}
], "uin" : "192307"}
, {"_about" : "http://data.parliament.uk/resources/1641361", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1641361/answer", "answerText" : {"_value" : " I agree with the Chancellor of the Exchequer that there are social, creative, and developmental benefits to working from an office on a regular basis. The Government will continue to work with relevant stakeholders representing both employers and employees on this issue of remote working.<\/p> <\/p> It is also important to acknowledge that flexible working \u2013 including but not limited to remote working - can help employees balance work commitments and personal circumstances, such as parenting, caring, managing a health condition, or transitioning from full-time work later in life, but the Government\u2019s view remains that there is no one size fits all policy.<\/p> <\/p> Decisions on whether a job can be done flexibly should be taken between employers and employees.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4850", "label" : {"_value" : "Biography information for Gareth Davies"}
}
, "answeringMemberConstituency" : {"_value" : "Grantham and Stamford"}
, "answeringMemberPrinted" : {"_value" : "Gareth Davies"}
, "dateOfAnswer" : {"_value" : "2023-06-07", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-06-07T13:25:39.943Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-06-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Remote Working"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, with reference to his comments on returning to offices at the British Chamber of Commerce Conference on 17 May 2023, what assessment he has made of the benefits to (a) employees, (b) companies and (c) the economy of a return to office working.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Stella Creasy"}
], "uin" : "187195"}
, {"_about" : "http://data.parliament.uk/resources/1639784", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1639784/answer", "answerText" : {"_value" : " The Government is working at pace to bring Buy-Now Pay-Later (BNPL) products into regulation. On 14 February 2023, the Government published a consultation on the draft legislation that will bring BNPL products into FCA regulation in a proportionate way. This consultation closed on 11 April. The Government is now carefully considering stakeholder feedback and is finalising policy positions.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4874", "label" : {"_value" : "Biography information for Andrew Griffith"}
}
, "answeringMemberConstituency" : {"_value" : "Arundel and South Downs"}
, "answeringMemberPrinted" : {"_value" : "Andrew Griffith"}
, "dateOfAnswer" : {"_value" : "2023-06-05", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-06-05T12:49:38.29Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-05-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Credit: Regulation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the consultation entitled Regulation of Buy-Now Pay Later: consultation on draft legislation, when he plans to (a) publish the outcome of that consultation and (b) lay any legislation required before Parliament.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4088", "label" : {"_value" : "Biography information for Stella Creasy"}
}
, "tablingMemberConstituency" : {"_value" : "Walthamstow"}
, "tablingMemberPrinted" : [{"_value" : "Stella Creasy"}
], "uin" : "186384"}
, {"_about" : "http://data.parliament.uk/resources/1587469", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1587469/answer", "answerText" : {"_value" : " HMRC collects Income Tax from individuals through both PAYE and Self-Assessment.<\/p> <\/p> HMRC publish statistics about tax receipts in the monthly statistical bulletin, found here: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk<\/a>. This separates Income Tax received through PAYE and through Self-Assessment.<\/p> <\/p>